On january 1, wei company begins the accounting period with a $30,000 credit balance in allowance for doubtful accounts. a. on february 1, the company determined that $6,800 in customer accounts was uncollectible; specifically, $900 for oakley co. and $5,900 for brookes co. prepare the journal entry to write off those two accounts. b. on june 5, the company unexpectedly received a $900 payment on a customer account, oakley company, that had previously been written off in part a. prepare the entries necessary to reinstate the account and to record the cash received.